Semester: Second Academic Year: 2018 - 2019 Program: Bachelor of Science in Accountancy Year level: Fourth year Course: Transfer and Business Taxation Lesson: Philippine Estate Tax Central focus: Evaluate special transactions whether or not it forms part of the gross estate of a decedent. Objective(s): Understand the concept of transfer in contemplation of death Understand the concept of revocable transfers Understand the concept of transfers under general power of appointment Analyze the critical areas of the abovementioned concepts Explain set of cases whether or not it involves the abovementioned concepts Discussion flow: Activity Duration (60 minutes) Prayer 1 minute Motivation remark 4 minutes Recap of previous topic 2 minutes Liability of paying estate tax Critical area on Philippines property regime 3 minutes Discussion of core topics 45 minutes Wrap up review 5 minutes Standard reference(s): The National Internal Revenue Code of the Philippines, as amended Transfer and business tax, Enrico Tabag SGV Tax bulletin PWC Taxwise or otherwise Grantthornton tax brief